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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 3 - Determinations
ARTICLE 4 - Redeterminations
Section 43304.
Universal Citation:
CA Rev & Tax Code § 43304 (2021)
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43304.
The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 43201 or 43251 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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